Can Attorneys Give Gifts on the Donor's Behalf?

Written by James Tyrrell · Reviewed by Anthony Dalton · Last reviewed 16 March 2026

Yes — LPA attorneys can give gifts on the donor’s behalf, but only within strict limits. Section 12 of the Mental Capacity Act 2005 restricts gift-giving to customary occasions (such as birthdays and Christmas), to people connected with the donor, and only where the gift is of reasonable value relative to the estate. Anything beyond that — including inheritance tax planning, large cash gifts, or property transfers — requires Court of Protection approval. Going beyond these limits without court approval can have serious legal consequences.

What Gifts Are Allowed?

Under the Mental Capacity Act 2005, attorneys may make gifts from the donor's estate in two specific circumstances:

• Customary occasions — gifts on occasions when presents are traditionally given, such as birthdays, Christmas, wedding anniversaries, civil partnership ceremonies, and religious festivals
• Charitable donations — donations to charities, but only to organisations that the donor previously supported or might reasonably be expected to support

In both cases, the gifts must be made to people who are related to or connected with the donor. You cannot use the donor's money to buy gifts for your own friends or acquaintances who have no connection to the donor.

What Does "Reasonable Value" Mean?

The Mental Capacity Act specifies that any gift must be of reasonable value and must not be so large that it is unreasonable having regard to all the circumstances, including the size of the donor's estate.

There is no fixed monetary limit in the legislation. What is "reasonable" depends on the donor's financial position. A £50 birthday present is likely to be reasonable for most donors. A £5,000 birthday present might be reasonable for a very wealthy donor but entirely unreasonable for someone with modest savings.

When deciding whether a gift is reasonable, consider:

• The total value of the donor's estate
• The donor's income and ongoing expenses (including potential future care costs)
• What the donor used to give when they had capacity — their past gift-giving patterns are a strong guide
• Whether the gift would leave the donor short of funds for their own needs

What Gifts Are Not Allowed?

The restrictions on gift-giving are designed to prevent attorneys from depleting the donor's estate. The following are not permitted without court approval:

• Large cash gifts — giving away substantial sums of money, even to family members
• Gifts to yourself — an attorney cannot use the donor's money to benefit themselves, even if they are a family member who would normally receive gifts from the donor
• Inheritance tax planning — making gifts specifically to reduce the donor's estate for inheritance tax purposes is not allowed without court approval
• Transferring property — giving away or transferring the donor's property or share of property
• Setting up trusts — creating trusts using the donor's assets
• Loans to family members — lending the donor's money to relatives or friends, even with the intention of repayment

Be warned: making unauthorised gifts is one of the most common forms of attorney misuse. Even well-intentioned gifts that exceed the legal limits can result in investigation by the OPG, removal as attorney, orders to repay the money, and in serious cases, criminal prosecution.

Charitable Donations

Attorneys may make charitable donations on the donor's behalf, but only within strict limits:

• The donation must be to a charity the donor previously supported or would reasonably be expected to support
• The amount must be consistent with what the donor used to give — if the donor typically gave £20 to a charity at Christmas, continuing that pattern is appropriate
• The donation must be proportionate to the donor's estate and must not jeopardise the donor's financial security
• You should not set up new charitable commitments that the donor did not previously have

If you are unsure whether a particular donation is appropriate, it is better to err on the side of caution and seek legal advice or apply to the Court of Protection for permission.

When Court Approval Is Needed

If you want to make a gift that falls outside the permitted categories — or if the value of a gift is significant relative to the donor's estate — you must apply to the Court of Protection for approval. The court will consider:

• Whether the gift is in the donor's best interests
• The donor's past wishes and gift-giving patterns
• The donor's current and future financial needs
• Whether the donor would have made the gift if they had capacity
• The views of other family members and interested parties

Common situations where court approval is sought include:

• Making gifts as part of inheritance tax planning
• Giving money to help a grandchild buy a house
• Making a substantial charitable donation
• Continuing a pattern of large annual gifts that the donor made before losing capacity

The court application process involves filling out the appropriate forms, paying a fee, and providing evidence to support your request. Getting legal help with court applications is strongly recommended. Understanding your full duties as an attorney will help you navigate these decisions, and you should always be clear on what acting in the donor's best interests really means.

Practical Tips for Attorneys

To stay on the right side of the law when it comes to gifts:

• Document everything — keep a record of every gift, including the occasion, the recipient, the amount, and your reasoning
• Follow the donor's established patterns — if the donor always gave their grandchildren £25 for their birthday, continue that tradition
• Do not benefit yourself — even if you are the donor's child and they always gave you gifts, it is safer to avoid making gifts to yourself and instead apply to the court if needed
• Consider the donor's future needs — care home fees can be £1,000 or more per week; do not give away money that the donor may need
• When in doubt, ask — seek legal advice or apply to the Court of Protection rather than risking an unauthorised gift

Attorneys and Gift-Giving: Answers to Key Questions

This guide was last reviewed and updated on 16 March 2026. Information is based on current legislation and OPG guidance for England and Wales.

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